Analysis of Cost Allocation Within ATL Telecommunication

Uzeyir Topchibashev

Diplomová práce

Anotace:

viz AJ

Abstract:

The master thesis is focused on implementing of cost allocation systems within ATL Telecommunication. The aim of the master thesis is to use knowledge gained from the scientific literature elaborated in the theoretical part in study of cost in specific company and then make recommendations for the company in terms of planning cost and all the associated processes. The analysis is based on data published in books, on internet and information obtain during my work in this company. The thesis is divided into two parts -- first part dealing with theoretical aspects of cost, cost assignment and allocation needed for better understanding of theme. The second part is practical and consist implementation of cost allocation and its analysis. As a conclusion for each subpart recommendations were provided and summarised in conclusion.

Klíčová slova

viz AJ

Keywords

Cost Assignment, Cost Allocation, Costs

Jazyk práce: angličtina

Datum vytvoření / odevzdání či podání práce: 5. 3. 2014

Obhajoba závěrečné práce

• Obhajoba proběhla 4. 12. 2014
• Vedoucí: Ondřej Matyáš
• Oponent: Jaroslav Wagner

Vysoká škola ekonomická v Praze

Magisterský studijní program:
Finance and Accounting for Common Europe